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<br />due shall be payable after 15 days unless an appeal is taken <br />as provided in Division 4. <br />"Section 32.52 (a) Whenever the amount of any tax, <br />interest or penalty has been overpaid or paid more than <br />once or has been erroneously or illegally collected or <br />received by the City under this article, it may be refunded <br />as provided in subparagraph (b) of this section provided <br />a claim in writing therefor, stating under penalty of perjury <br />the specific ground upon which the claim is founded, is <br />filed with the City Collector within three years of the <br />date of payment. The claim shall be on forms furnished by <br />the City Collector. <br />"(b) A distributor may claim a refund or take as credit <br />against taxes due but never remitted the amount overpaid, <br />paid more than once, or erroneously or illegally collected <br />or received when it is established in a manner prescribed <br />by the City Collector that the amount claimed has been <br />overpaid or paid more than once or has been erroneously or <br />illegally collected or received by the City. <br />II (c) No refund shall be paid under the provisions of <br />this section unless the claimant establishes by written <br />records entitlement thereto. <br />II Section 32.53 Any tax required to be paid by a <br />distributor under the provisions of this article shall be <br />deemed a debt owed to the City. Any person owing taxes <br />under the provisions of this article shall be liable to an <br />action brought in the name of the City of Redwood City for <br />the recovery of such amount. <br />II Section 32.54 Any person violating any provision <br />of this article shall be guilty of a misdemeanor and shall <br /> <br />-7- <br />